Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-3-70 - DEFINITIONS
Section 810-3-70-.02 - Retention Of Payroll Records

Universal Citation: AL Admin Code R 810-3-70-.02

Current through Register Vol. 42, No. 11, August 30, 2024

(1) Every employer or withholding tax agent required to withhold income tax or who voluntarily withholds income tax is required to maintain withholding tax records for a period of three years from the due date of the return or three years from the date the return is filed with the Department, whichever is later. See also § 40-2A-7, Code of Ala. 1975, and Rule 810-14-1-.07, Maintenance of Records.

(2) Withholding tax records maintained in an electronic format shall be maintained in accordance with Rule 810-14-1-.07.01, Model Recordkeeping and Retention Regulation in an Electronic Environment.

Authors: Ewell Berry, Ann F. Winborne, CPA

Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-18-70.

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